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US: Newly promulgated UCC Amendments provide Guidance on Ownership of and Security Interests in Crypto and other Digital Assets

www.mintz.com/insights-center/viewpoints/2831/2023-04-25-securing-digital-bag-newly-promulgated-ucc-article-12#page=1 Update:mediatbankry.com/2023/05/16/proposed-uniform-commercial-code-amendments-a-south-dakota-road-bump-a-proposed-solution/Proposed UCC Amendments: A Conservative Approach That Preserves And Restores Prior Law – MEDIATBANKRYwww.mayerbrown.com/en/perspectives-events/publications/2023/12/the-promise-and-potential-of-blockchain-and-new-ucc-article-12 0
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US: US Market Entry – Flip-up

drummondadvisors.com/startup/en/what-is-flip/www.sanjosebusinesslawyersblog.com/us-market-entry-the-flip-up/virconlegal.com/five-key-points-of-flip-up/drummondadvisors.com/startup/en/what-is-flip/www.orrick.com/en/Insights/2023/04/The-Australia-to-US-Flip-UpI Have a Company That Was Formed in Another Country, but I Want to Set up My Business for Vc Investors (Ideally Having Them Invest in a Delaware Corp.). How Do I Process and Structure Something like That? | Morrison Foerster (mofo.com) See also:www.cooley.com/news/insight/2023/2023-05-08-intercompany-arrangements-following-a-flip-transaction 0
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US: Basis Adjustment does not apply to Assets of irrevocable grantor Trust not included in deceased Grantor’s gross Estate

content.govdelivery.com/accounts/USIRS/bulletins/351c426kpmg.com/us/en/home/insights/2023/03/tnf-rev-rul-2023-2-no-basis-step-up-for-assets-of-irrevocable-grantor-trust-not-included-in-grantors-estate.htmlwww.irs.gov/pub/irs-drop/rr-23-02.pdfinsightplus.bakermckenzie.com/bm/tax/united-states-irs-guidance-on-irrevocable-trusts-what-does-it-mean-for-us-and-non-us-personswww.meadowscollier.com/1014-basis-adjustments-and-irrevocable-grantor-trustsinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaorpZcIV4Viql7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.thompsoncoburn.com/insights/tcle/presentation/detail/2023-04-14/liens-from-deferred-estate-tax-grantor-trusts-basis-step-up-gifts-of-business-interests#page=1 0
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